"Chinese people*** and the implementation of the State Enterprise Income Tax Law Regulations," Article 60 provides:
In addition to the State Council, the competent departments of finance and taxation provide otherwise, the minimum period for the calculation of depreciation of fixed assets is as follows:
(a) houses, buildings, for 20 years;
(b) aircraft, trains, ships , machines, machinery and other production equipment, 10 years;
(iii) apparatus, tools, furniture, etc., related to production and business activities, 5 years;
(iv) means of transportation other than airplanes, trains and ships, 4 years;
(v) electronic equipment, 3 years.
Two, the recognition of fixed assets conditions
1, the former enterprise accounting system for the recognition of fixed assets
Fixed assets refers to the enterprise's use of more than one year of housing, buildings, machinery, machinery, means of transportation and other production, business-related equipment, appliances, tools and so on. Items that are not part of the main equipment for production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, should also be treated as fixed assets.
2, the new accounting standards for the recognition of fixed assets
The new standard fixed assets are tangible assets that have the following characteristics at the same time:
(1) held for the production of goods, the provision of labor services, leasing, or business management;
(2) the useful life of more than one fiscal year.
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2013-01-10
22:32
Supplementary Question
How many years are medical devices depreciated?
Can be based on 5 years.